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“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount.

The social partners of JC 201 (independent retail trade) and 202.01 (medium-sized food businesses) concluded a sector agreement on 30 November 2023.

One of the elements to calculate the taxable benefit for company cars for 2024, the reference CO2 emission, remains unknown. Why is that?

Human resources is much more than managing personnel administration. Thus, finding talent remains quite a challenge for many companies. Not to mention retaining increasingly demanding talent. A well-defined HR strategy is necessary to meet all these challenges. 

The Federal Learning Account (FLA) entered into force on 1 April 2024.

Have you set up a company? Then your operating profit is liable to corporation tax, and your salary as the person running the business or a manager is liable to income tax. Optimizing your pay means in the first instance that you will pay less in tax and social security contributions - a statutory right but which, nevertheless, is subject to certain restrictions.

In our previous infoflash on annual leave we said that the dates of leave in a company can be determined individually between the employer and every worker, or collectively (for all personnel members) in case of closing of the company.

The primary goal of an SComm (Société en commandite) is realising a common, social goal through certain economic and social activities, maximising profit in the process. The difference in this business type now is that the social angle is an absolute requirement. 

Pensioners may carry on an occupation, but the resulting income may not exceed certain thresholds, otherwise pension benefits will be lost.

The summer holidays are approaching and lots of questions are arising about the legislation on the annual leave.